Sismondi Company has a process cost accounting system. During May, the Assembly and Finishing Departments had the following data concerning physical units:
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| Work in progress, may 1 | 3,000 |
| Started into9 process during the month | 65,000 |
| Work in progress, may 31 | 7,000 |
| Finishing | |
| Work in progress, may 1 | 6,000 |
| Transferred In From Assembly Department During The Month | ? |
| Work in progress, may 31 | 4,000 |
Instructions
Compute the physical units transferred out and in process for each department.
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